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November 2006 Plain Language Regulations

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

 

 

Residence Rules Involving U.S. Possessions
The Internal Revenue Code provides special rules applicable to bona fide residents of American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands, referred to as U.S. possessions or territories. : Generally, an individual is a bona fides resident of a territory if the individual satisfies a presence test, a tax home test, a closer connection test.  These final regulations provide a new alternative for satisfying the presence test.  TD 9297.  Published November 14, 2006.
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Credit for Increasing Research Activities
These final regulations explain how a controlled group of corporations or a group of trades or businesses under common control computes the research credit and allocates it among the members of the group.  These final regulations also explain how taxpayers make or revoke an election to compute the research credit using the alternative incremental research credit method. 
TD 9296.  Published November 9, 2006.
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Summary of AJCA Modifications to the 6112 Regulations
These proposed regulations provide rules relating to the list maintenance obligation of material advisors under section 6112 of the Internal Revenue Code.  These regulations affect material advisors who must maintain lists under section 6112.
REG-103043-05. Published November 2, 2006.
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Summary of AJCA Modifications to the 6111 Regulations
These proposed regulations provide rules relating to the disclosure of reportable transactions by material advisors under section 6111 of the Internal Revenue Code.  These regulations affect material advisors who must disclose transactions under section 6111 and maintain lists under section 6112.
REG-103039-05.  Published November 2, 2006.
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Summary of AJCA Modification to the 6011 Regulations
These proposed regulations modify and clarify the rules relating to the disclosure of reportable transactions under section 1.6011-4 of the Income Tax Regulations.  The proposed regulations also make conforming changes to the disclosure rules under sections 20.6011-4, 25.6011-4, 31.6011-4, 53.6011-4, 54.6011-4, and 56.6011-4.  These regulations affect taxpayers who must disclose transactions under section 6011 of the Internal Revenue Code and material advisors under sections 6111 and 6112.  REG-103038-05.  Published November 2, 2006.
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Summary of AJCA Modification to the 6011, 6111, and 6112 Regulations
These temporary and final regulations modify the rules relating to the disclosure of reportable transactions under sections 6011 and 6111 of the Internal Revenue Code and the list maintenance requirements under 6112 by removing the tolling provision from the rules regarding private letter ruling requests with respect to reportable transactions.  These regulations affect taxpayers who must disclose transactions under section 6011 and material advisors under sections 6111 and 6112. 
TD 9295.  Published November 2, 2006.
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